Naturally the sensible thing to do is to not actually ''upgrade'' in the literal sense but simply make a new APFS volume for Big Sur.
When making a new APFS volume you can simply set the ''reserved size'' of your new partition at 1GB and the max size at whichever you want, by clicking ''Size Options''. This way Big Sur won't take up any of your valuable space and if you've decided you no longer like it you can simply remove that partition with one mouse click.